Lynne M. Froling, JD, MBA, LLM
Director, State & Local Tax Consulting Services
Lynne has 12 years experience in state and local tax. Her practice focuses on sales and use
tax, economic development incentives and income and franchise tax matters. Lynne has
significant experience in researching and analyzing complex tax issues, writing technical
memoranda, and assisting companies with restructuring projects involving corporate sales
and use tax, income and franchise tax, and personal property tax. She also has
considerable experience in negotiating with state departments and local jurisdictions
regarding discretionary incentives, voluntary disclosure agreements, audit matters, and
Lynne has worked for KPMG LLP in the Detroit and Columbus state and local tax offices and
in KPMG’s Washington National Tax Practice in Washington, D.C. While in Detroit, she also
worked for the law firm of Dykema Gossett PLLC, as well as BDO Seidman, LLP. Most recently,
Lynne was with the law firm of Vorys, Sater, Seymour and Pease LLP in Columbus. She is a
licensed attorney in Michigan and Ohio, and provides a unique perspective to tax planning
and transactional analysis by having the ability to identify potential non-tax legal issues.
Lynne also has substantial experience in drafting legal agreements.
Lynne will be a speaker at the 2008 Ohio Tax Conference regarding Ohio municipal income
tax matters. In November 2007, Lynne spoke to the Japan-America Society of Central Ohio
regarding state trends related to new gross receipts taxes, the modern sales tax systems and
state credits and incentives. In May 2007, Lynne spoke at the Ohio Society of CPAs "CPE
Day" regarding nexus matters, and at the Columbus Association of Tax Professionals in
August 2007 regarding multistate nexus and general issues related to multistate income and
franchise tax. In October 2007, Lynne spoke to the President's Advisory Committtee in
Columbus regarding state and local tax current developments. Previously in 2005, Ms.
Froling spoke at the Ohio Tax Conference regarding introductory concepts related to
multistate nexus, and has spoken on sales and use tax matters for ICLE and Lorman
Education Services while at Dykema Gossett in Detroit. She also contributed written
materials for Georgetown University Law Center’s Advanced State and Local Tax Institute,
May 2002 in Washington, D.C., which was published in State Tax Today, “Current Sales and
Use Tax Developments,” 2002 STT 179-3 (August 5, 2002).
Lynne received her Bachelor of Business Administration in Accountancy (magna cum laude)
from Western Michigan University, and her Juris Doctorate and Master of Business
Administration from University of Detroit Mercy. She received her Master of Laws in
Taxation from Wayne State University. Lynne is a member of the taxation sections of the
State Bar of Michigan and Ohio State Bar Association, and the Columbus Bar Association.